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6015(g)(2) and whether application of petitioner’s overpayments,
including earned income credits, for subsequent years violates
section 6015(e)(1)(B). In his reply brief, respondent states:
“If the Court finds that petitioner is not barred from raising
I.R.C. sec. 6015 by the doctrine of res judicata, then respondent
concedes that petitioner is entitled to relief from joint and
several liability under I.R.C. sec. 6015(f).” Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the year in issue.
FINDINGS OF FACT
Some of the facts have been stipulated, and the stipulated
facts are incorporated in our findings by this reference.
Petitioner resided in Los Lunas, New Mexico, at the time she
filed the petition in this case. From May 1981 to November 1996,
petitioner was married to S. Trent. Petitioner and S. Trent had
2 minor children during the year in issue. Petitioner had access
to the couple’s joint checking account and paid bills from the
account.
S. Trent was the sole proprietor of a motorcycle repair
shop, Paradise Cycles (Paradise). In 1993, petitioner began
working for Paradise as an office manager. Petitioner answered
the telephone, picked up motorcycle parts, prepared a general
ledger, reviewed receipts and expenditures, and paid bills. The
general ledger contained records of checks, expenses, and income.
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